{"id":39083,"date":"2024-12-30T10:07:08","date_gmt":"2024-12-30T15:07:08","guid":{"rendered":"https:\/\/acl.com.ec\/?p=39083"},"modified":"2024-12-30T10:13:35","modified_gmt":"2024-12-30T15:13:35","slug":"exoneracion-del-impuesto-vehicular-cambios-clave","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/exoneracion-del-impuesto-vehicular-cambios-clave\/","title":{"rendered":"Exoneraci\u00f3n del impuesto vehicular: Cambios clave que debes conocer"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"39083\" class=\"elementor elementor-39083\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-89ed7bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89ed7bc\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9dba146\" data-id=\"9dba146\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64957c1 elementor-widget elementor-widget-heading\" data-id=\"64957c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-medium\">Exoneraci\u00f3n del impuesto vehicular: Cambios clave que debes conocer<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e21775e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e21775e\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-09d6cf5\" data-id=\"09d6cf5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f45c883 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"f45c883\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">El <a href=\"https:\/\/acl.com.ec\/en\/sri-establece-precios-referenciales-para-el-calculo-del-ice-en-perfumes-y-aguas-de-tocador\/\">Servicio de Rentas Internas (SRI)<\/a> ha emitido la Resoluci\u00f3n Nro. NAC-DGERCGC24-00000038, con el objetivo de reformar el procedimiento relacionado con la exoneraci\u00f3n del Impuesto Anual Sobre la Propiedad de Veh\u00edculos Motorizados (IPVM). A continuaci\u00f3n, desglosamos los puntos clave para entender los cambios implementados.<\/p><h5 class=\"p1\"><strong>Contexto legal y relevancia<\/strong><\/h5><p class=\"p1\">La normativa tributaria del Ecuador se rige por principios fundamentales como la transparencia, equidad y suficiencia recaudatoria.<\/p><p class=\"p1\">En este marco, el SRI tiene la facultad de implementar resoluciones para facilitar y regular el cumplimiento de obligaciones tributarias, tal como establece el C\u00f3digo Tributario y la Ley de Creaci\u00f3n del Servicio de Rentas Internas.<\/p><h5 class=\"p1\"><strong>Puntos Clave de la Resoluci\u00f3n<\/strong><\/h5><p class=\"p1\">Reforma al Art\u00edculo 5 de la Resoluci\u00f3n NAC-DGERCGC23-00000030:<\/p><p class=\"p1\">Se reemplaza el literal e) del numeral 2 del art\u00edculo 5, que detalla los requisitos para acceder a la reducci\u00f3n del 80% en el IPVM.<\/p><h5 class=\"p1\"><strong>Los contribuyentes ahora deben contar con:<\/strong><\/h5><p class=\"p1\">Autorizaci\u00f3n vigente para emitir comprobantes de venta (f\u00edsicos o electr\u00f3nicos).<\/p><p class=\"p1\">En caso de comprobantes electr\u00f3nicos, haberlos emitido durante el ejercicio fiscal actual o el anterior al a\u00f1o para el cual se solicita la reducci\u00f3n.<\/p><h5 class=\"p1\"><strong>Validaci\u00f3n Retroactiva:<\/strong><\/h5><p class=\"p1\">Los registros de reducci\u00f3n realizados entre el 1 de septiembre de 2024 y la fecha de vigencia de esta resoluci\u00f3n ser\u00e1n convalidados siempre que cumplan con los requisitos estipulados en esta normativa .<\/p><h5 class=\"p1\"><strong>Entrada en Vigencia:<\/strong><\/h5><p class=\"p1\">La resoluci\u00f3n ser\u00e1 efectiva desde su publicaci\u00f3n en el Registro Oficial, asegurando su inmediata aplicabilidad.<\/p><h5 class=\"p1\"><strong>Impacto para los Contribuyentes<\/strong><\/h5><p class=\"p1\">Esta reforma tiene como objetivo garantizar un control m\u00e1s riguroso sobre la aplicaci\u00f3n de beneficios tributarios. Al exigir la emisi\u00f3n de comprobantes electr\u00f3nicos, se refuerza la transparencia en las operaciones comerciales y se optimizan los procesos de recaudaci\u00f3n.<\/p><p class=\"p1\">Adem\u00e1s, la validaci\u00f3n retroactiva ofrece tranquilidad a quienes ya hab\u00edan solicitado la reducci\u00f3n, siempre que cumplan con los lineamientos establecidos. Esto refleja un esfuerzo del SRI por equilibrar el cumplimiento normativo con la estabilidad de los derechos adquiridos por los contribuyentes.<\/p><p class=\"p1\">La Resoluci\u00f3n NAC-DGERCGC24-00000038 es un paso hacia la modernizaci\u00f3n y simplificaci\u00f3n del r\u00e9gimen tributario ecuatoriano. Para empresas y personas naturales que utilizan veh\u00edculos en actividades productivas, es esencial asegurarse de cumplir con los nuevos requisitos para aprovechar los beneficios disponibles.<\/p><p><strong>Fuente: <a href=\"https:\/\/www.sri.gob.ec\/web\/intersri\/home\" target=\"_blank\" rel=\"noopener\">Servicio de Rentas Internas<\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1120100 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1120100\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6aa6f3a\" data-id=\"6aa6f3a\" 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data-id=\"93245ab\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-f4056c6\" data-id=\"f4056c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-023d54c\" data-id=\"023d54c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9bd2a22 elementor-widget elementor-widget-text-editor\" data-id=\"9bd2a22\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Advertencia.<\/strong> El bolet\u00edn de ACL Auditores y Consultores Latam no es ni podr\u00e1 ser utilizado como asesor\u00eda u opini\u00f3n legal, en vista de que se trata de un documento netamente informativo<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-064b73e\" data-id=\"064b73e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Exoneraci\u00f3n del impuesto vehicular: Cambios clave que debes conocer El Servicio de Rentas Internas (SRI) ha emitido la Resoluci\u00f3n Nro. NAC-DGERCGC24-00000038, con el objetivo de reformar el procedimiento relacionado con la exoneraci\u00f3n del Impuesto Anual Sobre la Propiedad de Veh\u00edculos Motorizados (IPVM). A continuaci\u00f3n, desglosamos los puntos clave para entender los cambios implementados. Contexto legal [&hellip;]<\/p>","protected":false},"author":4,"featured_media":39084,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[14,23,22,20],"tags":[],"class_list":["post-39083","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","category-contabilidad","category-economia-finanzas","category-tributario","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39083","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=39083"}],"version-history":[{"count":7,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39083\/revisions"}],"predecessor-version":[{"id":39091,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39083\/revisions\/39091"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/39084"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=39083"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=39083"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=39083"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}